Scotland consults on TOURIST TAX
The Scottish government is consulting on plans to introduce a tourist tax to enable local authorities in Scotland to apply a visitor levy on short-term overnight stays
The move is in response to growing numbers of visitors, with over 1.2m more overseas visitors to Scotland last year compared to 2011.
There has been significant growth in both overnight and day visitors in specific parts of Scotland, such as Edinburgh and some parts of the Highlands, which is putting pressure on the local environment and on activities that maintain and enhance the tourist experience.
Kate Forbes, minister for public finance and digital economy, said: ‘Creating a discretionary power to enable local authorities to apply a levy on visitors is a means of allowing local authorities to respond to local circumstances more effectively whilst also allowing local tourism offers to be enhanced.
‘To give local authorities this power and create a new local tax requires an Act of the Scottish parliament. This consultation paper therefore seeks views on a broad proposition of enabling local authorities to choose to apply a levy on visitors staying overnight.’
The Scottish government is consulting on plans to introduce a tourist tax to enable local authorities in Scotland to apply a visitor levy on short-term overnight stays
The move is in response to growing numbers of visitors, with over 1.2m more overseas visitors to Scotland last year compared to 2011.
There has been significant growth in both overnight and day visitors in specific parts of Scotland, such as Edinburgh and some parts of the Highlands, which is putting pressure on the local environment and on activities that maintain and enhance the tourist experience.
Kate Forbes, minister for public finance and digital economy, said: ‘Creating a discretionary power to enable local authorities to apply a levy on visitors is a means of allowing local authorities to respond to local circumstances more effectively whilst also allowing local tourism offers to be enhanced.
‘To give local authorities this power and create a new local tax requires an Act of the Scottish parliament. This consultation paper therefore seeks views on a broad proposition of enabling local authorities to choose to apply a levy on visitors staying overnight.’
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